HS Code 35069110
Elastic/construction glue
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 35069110 would be approximately BDT 76,500.00, because the Total Tax Incidence is 76.5% of the assessable value.
What these figures mean
Elastic/construction glue is classified under HS code 35069110, which sits in heading 3506 (Prepared glues and other prepared adhesives, n.e.c. or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding 1kg net weight) of chapter 35 (Albuminoidal substances; modified starches; glues; enzymes).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 25%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 15% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 76.5%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 35069110 in 6 of 6 months, totalling 1,955,745 kg at an assessable value of BDT 650,891,395. That is an average of BDT 333 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 553rd largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 289,526 kg | BDT 98,900,685 | BDT 342 |
| January 2026 | 315,369 kg | BDT 121,678,245 | BDT 386 |
| February 2026 | 264,650 kg | BDT 84,662,939 | BDT 320 |
| March 2026 | 351,292 kg | BDT 111,730,881 | BDT 318 |
| April 2026 | 511,812 kg | BDT 161,762,152 | BDT 316 |
| May 2026 | 223,096 kg | BDT 72,156,493 | BDT 323 |
Bonded imports. A further 322,934 kg worth BDT 152,624,129 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 19.0% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 35 contains 18 tariff lines, averaging 46.79%. At 76.5%, 35069110 sits above that average by 29.71 percentage points. It is the 1st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is dearer than the typical import by 15.42 points.
Within heading 3506 alone, rates run from 72.5% to 76.5% across 4 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.